l rate of 15% ad valorem duty and sought for refund of the extra duty paid amounting to ₹ 27,66,970/-. However, the Ld. Commissioner of Central Excise refused to release this refund claimed on the ground that the Respondent had passed on the bu .....

ore the Hon ble CESTAT, where the appeal was allowed in favour of the Respondent by holding that the Capital goods viz. ESPs have been only used captively for pollution control purpose and the same is not used for processing or manufacturing of any o .....

a part of variable cost; 2. Therefore, the principle laid down in Solar Pesticides Case that unjust enrichment applicable in case of captive consumption, would extend to Capital goods which are used in the manufacture of a product and have gone into .....

not taken into consideration; 4. The observation of the Hon ble Tribunal that Capital goods viz. ESPs have been only used captively for pollution control purpose and the same is not used for processing or manufacturing of any other final product and .....